Md. Code, Tax-Gen. § 13-304

Current with changes from the 2024 Legislative Session

Section 13-304 - Compelling filing of returns

If a person fails to comply with a notice and demand for a return the tax collector:

(1) may compel the person to make the return; and

(2) if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.

Md. Code, TG § 13-304